Where an efficacious appeal under Section 107 of the CGST Act is available, a writ petition challenging a Section 73 demand is not maintainable when no violation of natural justice or lack of jurisdiction is made out, and Section 65(7) permits the proper officer to initiate proceedings under Sections 73 or 74 after audit – Ess Ess Enterprises and Electronics FF Vs. Union of India and Ors. – Jammu & Kashmir and Ladakh High Court